text of summary
TRANSCRIPT
Text of SummaryLong Range Plan
Office of Inspector General Internal Audit Section
Florida Department of Environmental Protection
July 1, 2021
1
Introduction 2
Background 2
Audit Plan Development Methodology 3 Audit Plan for Fiscal Year 2021-2022 4
Available Audit Staff Hours 5
Long Range Audit Plan Fiscal Year 2022-2023 6
Long Range Audit Plan Fiscal Year 2023-2024 9
2
Audit Plan Fiscal Year 2021-2022
INTRODUCTION
In accordance with Section 20.055(6)(i), Florida Statutes (F.S.), the Office of Inspector General Annual Audit Plan and Long Range Audit Plan has been developed based on assessment of risk to Department of Environmental Protection (Department) programs and processes. Department goals, objectives and priorities, prior audits, budgets, program funding, organizational changes, and input from Department staff were considered when developing the Audit Plan.
BACKGROUND
The Office of Inspector General was established within the Department to provide a central point for coordination of, and responsibility for activities that promote accountability, integrity, and efficiency in government. Section 20.055(2), F.S., designates responsibilities of the Inspector General, which include the following: Advising in the development of performance measures, standards, and procedures
for the evaluation of Department programs, and assess the reliability and validity provided by the Department on performance measures and standards.
Providing direction for, supervising and coordinating audits, investigations, and management reviews relating to the programs and operations of the Department
Reviewing actions taken by the Department to improve program performance
Conducting, supervising, and coordinating activities that promote economy and efficiency and prevent or detect fraud and abuse in Department programs and operations
Reviewing and evaluating internal controls to ensure fiscal accountability,
efficiency, and integrity of the Department’s programs
Audits released by the Office of Inspector General are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors, or where appropriate, in accordance with Government Auditing Standards published by the United States General Accounting Office.
3
AUDIT PLAN DEVELOPMENT METHODOLOGY
The Office of Inspector General Audit Plan has been developed for Fiscal Year 2021- 2022 using a risk assessment. The risk assessment evaluated a number of factors to equitably identify risks associated with the programs and functions in the Department. Factors considered in the evaluation of programs and functions include: Value of the financial resources applicable to the program or function
Dollar amount of program expenditures
Statutes, rules, internal controls, procedures, and monitoring tools applicable to
the program or function; concerns of management; impact on the public safety, health, and welfare
Complexity and/or volume of activity in the program or function Cybersecurity
Input from Department management and staff
Previous audits performed
Programs and functions were scored based upon these factors, then reviewed further to determine the most efficient schedule of auditing the selected programs and functions given available resources. The following pages contain the Audit Plan for Fiscal Year 2021-2022. Included is a summary of the assigned hours by project and the available resources within the Office of Inspector General staff. The hours assigned for each project are estimates and may be revised when objectives and necessary fieldwork are determined.
4
Division/Office Project Description Hours Department-Wide
Department-Wide Risk-Based Compliance Audit of Contracts Executed for the Preceding three Fiscal Years 400
Secretary Office of Environmental Transparency and Accountability
Audit of Agreement AT001 with the St. Johns River Water Management District for Water Quality Monitoring Enhancement 350
Administrative Services Administrative Services Review of Department Processes and Standards for Advanced Payments 400 Administrative Services Review of Department Controls Regarding Surplus Property 400
Water Policy and Ecosystems Restoration Water Restoration Assistance
Review of Clean Water State Revolving Fund Construction Loan Agreement WW03711 and Small Community Grant Agreement SG030712 to the City of Parker 400
Water Restoration Assistance
Review of Agreements with the City of Sanibel for Improvements to Wastewater Infrastructure 400
Water Restoration Assistance
Review of State Revolving Loan and Grant Agreements with the City of Cape Coral 400
Environmental Assessment and Restoration Review of Annual Quality Assurance Report Results Implementation 300 Office of Resilience and Coastal Protection
Audit of Agreement CM841 with the University of South Florida for the Statewide Ecosystem Assessment of Coastal and Aquatic Resources (SEACAR) Database and Data Discovery Interface 400
Office of Resilience and Coastal Protection
Audit of Agreement 19BA2 with Bay County for the Panama City Beach Shore Protection Project 400
Land and Recreation Recreation and Parks Audit of Dr. Von D. Mizell-Eula Johnson State Park 350 Recreation and Parks Audit of Citizen Support Organization Agreement with the Friends of Lovers Key,
Inc. 350 Recreation and Parks Audit of Citizen Support Organization Agreement with the Friends of Olustee
Battlefield Historic State Park, In, Inc. 350 Recreation and Parks Audit of John Pennekamp Coral Reef State Park 350 Recreation and Parks Audit of Agreement CA1617 with Tomoka Outpost (Cornelius Enterprises) at
Tomoka State Park 350 Recreation and Parks Audit of Agreement CA1417 with Schwarze Enterprises, Inc. at DeLeon Springs
State Park 350 Recreation and Parks Review of District 2 Administration 400 Recreation and Parks Review of District 3 Administration 400 Recreation and Parks Review of Select Division Purchase Orders for Resource Management Projects 350 Recreation and Parks Audit of the Florida State Parks Foundation, Inc. Citizen Support Organization 350 State Lands Audit of Florida Communities Trust Agreement SM001 with Homosassa Civic
Club, Inc. 398 State Lands
Review of Bureau of Real Estate Services Disposition of Bid Package Process 400
5
Regulatory Programs Air Resource Management Audit of Activities Funded by Tag Fee Allocations to Duval County 300 Waste Management Audit of Agreement SW121 with Southern Waste Information Exchange (SWIX) 300 Total Hours 8,848
Inland Protection Trust Fund (IPTF) Waste Management Review of Petroleum Restoration Program Agency Term Contract Activities and
Purchase Orders 1,320 Waste Management Operational Review of the Ethanol/Biodiesel Program 400 Total Hours 1,720
Total Hours 10,568
Cybersecurity Audit Plan
Audit of Department Cybersecurity governance pursuant to the Florida Cybersecurity Standards as outlined in Chapter 60GG-2.001(3), F.A.C. and in compliance with Section 282.318(4), F.S. 400 Enterprise Audit of Department Cybersecurity controls for Security Continuous Monitoring Pursuant to the Florida Cybersecurity Standards as outlined in and Chapter 60GG-2.004(2), F.A.C. and the NIST Framework for Improving Critical Infrastructure Cybersecurity.
500
AVAILABLE AUDIT STAFF HOURS
Position Title Fiscal Year 2021-2022 Audit Director 1,720 Management Review Specialists (8 Positions) 13,760
Total Hours Available 15,480
Special Assignments Office of Inspector General Audit Plan and Risk Assessment Fiscal Year 2022-2023 150 Office of Inspector General Annual Report Fiscal Year 2020-2021 100 Review Audit Reports 800 Finalize Audit Reports Fiscal Year 2020-2021 600 Coordinate External Audits 50 Follow-up on Prior Audits 300 Long Range Program Plan and Performance Measures 200
Total 2,200
Total Hours Planned for Internal Audit Audit Projects 8,848 IPTF Audit Projects 1,720 Cybersecurity Audit 900 Enterprise Chief Inspector General Audits 1,812 Special Assignments 2,200
Total Planned 15,480
Office of Inspector General Fiscal Years 2022-2023 and 2023-2024
INTRODUCTION
The Office of Inspector General Long Range Audit Plan evaluates the efficiency and effectiveness of Department processes, and provides consultation services to units of the Department regarding program measurement. A risk assessment and requests by Department staff are all considered when developing the Long Range Audit Plan. The purpose of this document is to establish a Long Range Audit Plan based on the audit planning process in accordance with Section 20.055(6)(i), F.S.
BACKGROUND The Office of Inspector General was established within the Department to provide a central point for coordination of and responsibility for activities that promote accountability, integrity, and efficiency in government. Section 20.055(2), F.S., designates responsibilities of the Inspector General, which include the following: Providing direction for, supervising and coordinating audits, investigations, and
management reviews relating to the programs and operations of the Department Reviewing and evaluating internal controls to ensure fiscal accountability, efficiency, and
integrity of the Department’s programs Advising in the development of performance measures, standards, and procedures for the
evaluation of Department programs Reviewing actions taken by the Department to improve program performance
Preventing fraud and abuse in the Department’s programs and operations
Audits released by the Office of Inspector General are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors, Inc., or where appropriate, in accordance with Government Auditing Standards. The following pages contain the Long Range Audit Plan schedules for Fiscal Years 2022-2023 and 2023-2024. Included is a summary of the assigned hours by project and the available staff resources. The hours assigned for each project are estimates and may be revised when objectives and necessary fieldwork are determined.
7
Audit Plan for Fiscal Year 2022-2023 Long Range Planned Projects
Division/Office Project Description Hours Department
Technology and Information Services Audit of Select Department Information Technology Processes 500
Administrative Services Audit of Select Administrative Functions 500 Water Policy and Ecosystem Restoration
Environmental Assessment and Restoration Audit of Select Contracts/Grant Agreements 500
Ecosystems Projects Audit of Select Contracts/Grant Agreements 500 Water Restoration Assistance Audit of Select State Revolving Fund Projects 400
Water Restoration Assistance Audits of Select Grant Agreements 400
Resilience and Coastal Protection Review of Select Grant and Cooperative Agreements 400
Resilience and Coastal Protection Audit of Select Beach Restoration Grant Agreements 400
Resilience and Coastal Protection Review of Select Aquatic Preserve Operations 400
Land and Recreation Recreation and Parks Audit of Select Contracted Concessions 500 Recreation and Parks Audit of Select Citizen Support Organizations 500 Recreation and Parks Audit of Select State Parks 500 Recreation and Parks Audit of Select Division Contracts and Purchase Orders 400 State Lands Review of Professional Services Contracts 400 State Lands Audit of Select Land and Recreational Program Grants 300 State Lands Review of Select State Lands Contracts 400 State Lands Review of Select Division Program Processes 400
Regulatory Programs Air Resource Management Audit of Title V Program 300 Waste Management Audit of Select Division of Waste Management Contracts 400
Waste Management Review of Petroleum Restoration Program Agency Term Contractor Activities 700
Waste Management Review of Activities Related to Select Petroleum Restoration Program Operations 700
Waste Management Audit of Agreements with Select Compliance and Cleanup Local Programs 568 Water Resource Management Audit of Select Division of Water Resource Management Contracts/Grants 500
Total 10,568 Cybersecurity Audit Plan
Audit of Department Cybersecurity 400
Enterprise Chief Inspector General Audits Enterprise Activities 2,212
8
Audit Director 1,720 Management Review Specialists (8 Positions) 13,760
Total Hours Available 15,480
Special Assignments Office of Inspector General Audit Plan and Risk Assessment Fiscal Year 2023-2024 150 Office of Inspector General Annual Report Fiscal Year 2021-2022 100 Review Audit Reports 800 Finalize Audit Reports Fiscal Year 2021-2022 600 Coordinate External Audits 50 Follow-up on Prior Audits 300 Long Range Program Plan and Performance Measures 200
Total 2,200
Total Hours Planned for Internal Audit Audit Projects 8,848 IPTF Audit Projects 1,720 Cybersecurity Audit 400 Enterprise Chief Inspector General Audits 2,312 Special Assignments 2,200
Total Planned 15,480
Audit Plan for Fiscal Year 2023-2024 Long Range Planned Projects
Division/Office Project Description Hours Department
Technology and Information Services Audit of Select Department Information Technology Processes 500
Administrative Services Audit of Select Administrative Functions 500 Water Policy and Ecosystem Restoration
Environmental Assessment and Restoration Audit of Select Contracts/Grant Agreements 500
Ecosystems Projects Audit of Select Contracts/Grant Agreements 500 Water Restoration Assistance Audit of Select State Revolving Fund Projects 400
Water Restoration Assistance Audits of Select Grant Agreements 400
Resilience and Coastal Protection Review of Select Grant and Cooperative Agreements 400
Resilience and Coastal Protection Audit of Select Beach Restoration Grant Agreements 400
Resilience and Coastal Protection Review of Select Aquatic Preserve Operations 400
Land and Recreation Recreation and Parks Audit of Select Contracted Concessions 500 Recreation and Parks Audit of Select Citizen Support Organizations 500 Recreation and Parks Audit of Select State Parks 500 Recreation and Parks Audit of Select Division Contracts and Purchase Orders 400 State Lands Review of Professional Services Contracts 400 State Lands Audit of Select Land and Recreational Program Grants 300 State Lands Review of Select State Lands Contracts 400 State Lands Review of Select Division Program Processes 400
Regulatory Programs Air Resource Management Audit of Title V Program 300 Waste Management Audit of Select Division of Waste Management Contracts 400
Waste Management Review of Petroleum Restoration Program Agency Term Contractor Activities 700
Waste Management Review of Activities Related to Select Petroleum Restoration Program Operations 700
Waste Management Audit of Agreements with Select Compliance and Cleanup Local Programs 568 Water Resource Management Audit of Select Division of Water Resource Management Contracts/Grants 500
Total 10,568
Enterprise Chief Inspector General Audits
Enterprise Activities 2,312
Position Title Fiscal Year 2023-2024 Audit Director 1,720 Management Review Specialists (8 Positions) 13,760
Total Hours Available 15,480
Special Assignments Office of Inspector General Audit Plan and Risk Assessment Fiscal Year 2024-2025 150 Office of Inspector General Annual Report Fiscal Year 2022-2023 100 Review Audit Reports 800 Finalize Audit Reports Fiscal Year 2022-2023 600 Coordinate External Audits 50 Follow-up on Prior Audits 300 Long Range Program Plan and Performance Measures 200
Total 2,200
Total Hours Planned for Internal Audit Audit Projects 8,848 IPTF Audit Projects 1,720 Cybersecurity Audit 400 Enterprise Chief Inspector General Audits 2,312 Special Assignments 2,200
Total Planned 15,480
Office of Inspector General Internal Audit Section
Florida Department of Environmental Protection
July 1, 2021
1
Introduction 2
Background 2
Audit Plan Development Methodology 3 Audit Plan for Fiscal Year 2021-2022 4
Available Audit Staff Hours 5
Long Range Audit Plan Fiscal Year 2022-2023 6
Long Range Audit Plan Fiscal Year 2023-2024 9
2
Audit Plan Fiscal Year 2021-2022
INTRODUCTION
In accordance with Section 20.055(6)(i), Florida Statutes (F.S.), the Office of Inspector General Annual Audit Plan and Long Range Audit Plan has been developed based on assessment of risk to Department of Environmental Protection (Department) programs and processes. Department goals, objectives and priorities, prior audits, budgets, program funding, organizational changes, and input from Department staff were considered when developing the Audit Plan.
BACKGROUND
The Office of Inspector General was established within the Department to provide a central point for coordination of, and responsibility for activities that promote accountability, integrity, and efficiency in government. Section 20.055(2), F.S., designates responsibilities of the Inspector General, which include the following: Advising in the development of performance measures, standards, and procedures
for the evaluation of Department programs, and assess the reliability and validity provided by the Department on performance measures and standards.
Providing direction for, supervising and coordinating audits, investigations, and management reviews relating to the programs and operations of the Department
Reviewing actions taken by the Department to improve program performance
Conducting, supervising, and coordinating activities that promote economy and efficiency and prevent or detect fraud and abuse in Department programs and operations
Reviewing and evaluating internal controls to ensure fiscal accountability,
efficiency, and integrity of the Department’s programs
Audits released by the Office of Inspector General are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors, or where appropriate, in accordance with Government Auditing Standards published by the United States General Accounting Office.
3
AUDIT PLAN DEVELOPMENT METHODOLOGY
The Office of Inspector General Audit Plan has been developed for Fiscal Year 2021- 2022 using a risk assessment. The risk assessment evaluated a number of factors to equitably identify risks associated with the programs and functions in the Department. Factors considered in the evaluation of programs and functions include: Value of the financial resources applicable to the program or function
Dollar amount of program expenditures
Statutes, rules, internal controls, procedures, and monitoring tools applicable to
the program or function; concerns of management; impact on the public safety, health, and welfare
Complexity and/or volume of activity in the program or function Cybersecurity
Input from Department management and staff
Previous audits performed
Programs and functions were scored based upon these factors, then reviewed further to determine the most efficient schedule of auditing the selected programs and functions given available resources. The following pages contain the Audit Plan for Fiscal Year 2021-2022. Included is a summary of the assigned hours by project and the available resources within the Office of Inspector General staff. The hours assigned for each project are estimates and may be revised when objectives and necessary fieldwork are determined.
4
Division/Office Project Description Hours Department-Wide
Department-Wide Risk-Based Compliance Audit of Contracts Executed for the Preceding three Fiscal Years 400
Secretary Office of Environmental Transparency and Accountability
Audit of Agreement AT001 with the St. Johns River Water Management District for Water Quality Monitoring Enhancement 350
Administrative Services Administrative Services Review of Department Processes and Standards for Advanced Payments 400 Administrative Services Review of Department Controls Regarding Surplus Property 400
Water Policy and Ecosystems Restoration Water Restoration Assistance
Review of Clean Water State Revolving Fund Construction Loan Agreement WW03711 and Small Community Grant Agreement SG030712 to the City of Parker 400
Water Restoration Assistance
Review of Agreements with the City of Sanibel for Improvements to Wastewater Infrastructure 400
Water Restoration Assistance
Review of State Revolving Loan and Grant Agreements with the City of Cape Coral 400
Environmental Assessment and Restoration Review of Annual Quality Assurance Report Results Implementation 300 Office of Resilience and Coastal Protection
Audit of Agreement CM841 with the University of South Florida for the Statewide Ecosystem Assessment of Coastal and Aquatic Resources (SEACAR) Database and Data Discovery Interface 400
Office of Resilience and Coastal Protection
Audit of Agreement 19BA2 with Bay County for the Panama City Beach Shore Protection Project 400
Land and Recreation Recreation and Parks Audit of Dr. Von D. Mizell-Eula Johnson State Park 350 Recreation and Parks Audit of Citizen Support Organization Agreement with the Friends of Lovers Key,
Inc. 350 Recreation and Parks Audit of Citizen Support Organization Agreement with the Friends of Olustee
Battlefield Historic State Park, In, Inc. 350 Recreation and Parks Audit of John Pennekamp Coral Reef State Park 350 Recreation and Parks Audit of Agreement CA1617 with Tomoka Outpost (Cornelius Enterprises) at
Tomoka State Park 350 Recreation and Parks Audit of Agreement CA1417 with Schwarze Enterprises, Inc. at DeLeon Springs
State Park 350 Recreation and Parks Review of District 2 Administration 400 Recreation and Parks Review of District 3 Administration 400 Recreation and Parks Review of Select Division Purchase Orders for Resource Management Projects 350 Recreation and Parks Audit of the Florida State Parks Foundation, Inc. Citizen Support Organization 350 State Lands Audit of Florida Communities Trust Agreement SM001 with Homosassa Civic
Club, Inc. 398 State Lands
Review of Bureau of Real Estate Services Disposition of Bid Package Process 400
5
Regulatory Programs Air Resource Management Audit of Activities Funded by Tag Fee Allocations to Duval County 300 Waste Management Audit of Agreement SW121 with Southern Waste Information Exchange (SWIX) 300 Total Hours 8,848
Inland Protection Trust Fund (IPTF) Waste Management Review of Petroleum Restoration Program Agency Term Contract Activities and
Purchase Orders 1,320 Waste Management Operational Review of the Ethanol/Biodiesel Program 400 Total Hours 1,720
Total Hours 10,568
Cybersecurity Audit Plan
Audit of Department Cybersecurity governance pursuant to the Florida Cybersecurity Standards as outlined in Chapter 60GG-2.001(3), F.A.C. and in compliance with Section 282.318(4), F.S. 400 Enterprise Audit of Department Cybersecurity controls for Security Continuous Monitoring Pursuant to the Florida Cybersecurity Standards as outlined in and Chapter 60GG-2.004(2), F.A.C. and the NIST Framework for Improving Critical Infrastructure Cybersecurity.
500
AVAILABLE AUDIT STAFF HOURS
Position Title Fiscal Year 2021-2022 Audit Director 1,720 Management Review Specialists (8 Positions) 13,760
Total Hours Available 15,480
Special Assignments Office of Inspector General Audit Plan and Risk Assessment Fiscal Year 2022-2023 150 Office of Inspector General Annual Report Fiscal Year 2020-2021 100 Review Audit Reports 800 Finalize Audit Reports Fiscal Year 2020-2021 600 Coordinate External Audits 50 Follow-up on Prior Audits 300 Long Range Program Plan and Performance Measures 200
Total 2,200
Total Hours Planned for Internal Audit Audit Projects 8,848 IPTF Audit Projects 1,720 Cybersecurity Audit 900 Enterprise Chief Inspector General Audits 1,812 Special Assignments 2,200
Total Planned 15,480
Office of Inspector General Fiscal Years 2022-2023 and 2023-2024
INTRODUCTION
The Office of Inspector General Long Range Audit Plan evaluates the efficiency and effectiveness of Department processes, and provides consultation services to units of the Department regarding program measurement. A risk assessment and requests by Department staff are all considered when developing the Long Range Audit Plan. The purpose of this document is to establish a Long Range Audit Plan based on the audit planning process in accordance with Section 20.055(6)(i), F.S.
BACKGROUND The Office of Inspector General was established within the Department to provide a central point for coordination of and responsibility for activities that promote accountability, integrity, and efficiency in government. Section 20.055(2), F.S., designates responsibilities of the Inspector General, which include the following: Providing direction for, supervising and coordinating audits, investigations, and
management reviews relating to the programs and operations of the Department Reviewing and evaluating internal controls to ensure fiscal accountability, efficiency, and
integrity of the Department’s programs Advising in the development of performance measures, standards, and procedures for the
evaluation of Department programs Reviewing actions taken by the Department to improve program performance
Preventing fraud and abuse in the Department’s programs and operations
Audits released by the Office of Inspector General are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors, Inc., or where appropriate, in accordance with Government Auditing Standards. The following pages contain the Long Range Audit Plan schedules for Fiscal Years 2022-2023 and 2023-2024. Included is a summary of the assigned hours by project and the available staff resources. The hours assigned for each project are estimates and may be revised when objectives and necessary fieldwork are determined.
7
Audit Plan for Fiscal Year 2022-2023 Long Range Planned Projects
Division/Office Project Description Hours Department
Technology and Information Services Audit of Select Department Information Technology Processes 500
Administrative Services Audit of Select Administrative Functions 500 Water Policy and Ecosystem Restoration
Environmental Assessment and Restoration Audit of Select Contracts/Grant Agreements 500
Ecosystems Projects Audit of Select Contracts/Grant Agreements 500 Water Restoration Assistance Audit of Select State Revolving Fund Projects 400
Water Restoration Assistance Audits of Select Grant Agreements 400
Resilience and Coastal Protection Review of Select Grant and Cooperative Agreements 400
Resilience and Coastal Protection Audit of Select Beach Restoration Grant Agreements 400
Resilience and Coastal Protection Review of Select Aquatic Preserve Operations 400
Land and Recreation Recreation and Parks Audit of Select Contracted Concessions 500 Recreation and Parks Audit of Select Citizen Support Organizations 500 Recreation and Parks Audit of Select State Parks 500 Recreation and Parks Audit of Select Division Contracts and Purchase Orders 400 State Lands Review of Professional Services Contracts 400 State Lands Audit of Select Land and Recreational Program Grants 300 State Lands Review of Select State Lands Contracts 400 State Lands Review of Select Division Program Processes 400
Regulatory Programs Air Resource Management Audit of Title V Program 300 Waste Management Audit of Select Division of Waste Management Contracts 400
Waste Management Review of Petroleum Restoration Program Agency Term Contractor Activities 700
Waste Management Review of Activities Related to Select Petroleum Restoration Program Operations 700
Waste Management Audit of Agreements with Select Compliance and Cleanup Local Programs 568 Water Resource Management Audit of Select Division of Water Resource Management Contracts/Grants 500
Total 10,568 Cybersecurity Audit Plan
Audit of Department Cybersecurity 400
Enterprise Chief Inspector General Audits Enterprise Activities 2,212
8
Audit Director 1,720 Management Review Specialists (8 Positions) 13,760
Total Hours Available 15,480
Special Assignments Office of Inspector General Audit Plan and Risk Assessment Fiscal Year 2023-2024 150 Office of Inspector General Annual Report Fiscal Year 2021-2022 100 Review Audit Reports 800 Finalize Audit Reports Fiscal Year 2021-2022 600 Coordinate External Audits 50 Follow-up on Prior Audits 300 Long Range Program Plan and Performance Measures 200
Total 2,200
Total Hours Planned for Internal Audit Audit Projects 8,848 IPTF Audit Projects 1,720 Cybersecurity Audit 400 Enterprise Chief Inspector General Audits 2,312 Special Assignments 2,200
Total Planned 15,480
Audit Plan for Fiscal Year 2023-2024 Long Range Planned Projects
Division/Office Project Description Hours Department
Technology and Information Services Audit of Select Department Information Technology Processes 500
Administrative Services Audit of Select Administrative Functions 500 Water Policy and Ecosystem Restoration
Environmental Assessment and Restoration Audit of Select Contracts/Grant Agreements 500
Ecosystems Projects Audit of Select Contracts/Grant Agreements 500 Water Restoration Assistance Audit of Select State Revolving Fund Projects 400
Water Restoration Assistance Audits of Select Grant Agreements 400
Resilience and Coastal Protection Review of Select Grant and Cooperative Agreements 400
Resilience and Coastal Protection Audit of Select Beach Restoration Grant Agreements 400
Resilience and Coastal Protection Review of Select Aquatic Preserve Operations 400
Land and Recreation Recreation and Parks Audit of Select Contracted Concessions 500 Recreation and Parks Audit of Select Citizen Support Organizations 500 Recreation and Parks Audit of Select State Parks 500 Recreation and Parks Audit of Select Division Contracts and Purchase Orders 400 State Lands Review of Professional Services Contracts 400 State Lands Audit of Select Land and Recreational Program Grants 300 State Lands Review of Select State Lands Contracts 400 State Lands Review of Select Division Program Processes 400
Regulatory Programs Air Resource Management Audit of Title V Program 300 Waste Management Audit of Select Division of Waste Management Contracts 400
Waste Management Review of Petroleum Restoration Program Agency Term Contractor Activities 700
Waste Management Review of Activities Related to Select Petroleum Restoration Program Operations 700
Waste Management Audit of Agreements with Select Compliance and Cleanup Local Programs 568 Water Resource Management Audit of Select Division of Water Resource Management Contracts/Grants 500
Total 10,568
Enterprise Chief Inspector General Audits
Enterprise Activities 2,312
Position Title Fiscal Year 2023-2024 Audit Director 1,720 Management Review Specialists (8 Positions) 13,760
Total Hours Available 15,480
Special Assignments Office of Inspector General Audit Plan and Risk Assessment Fiscal Year 2024-2025 150 Office of Inspector General Annual Report Fiscal Year 2022-2023 100 Review Audit Reports 800 Finalize Audit Reports Fiscal Year 2022-2023 600 Coordinate External Audits 50 Follow-up on Prior Audits 300 Long Range Program Plan and Performance Measures 200
Total 2,200
Total Hours Planned for Internal Audit Audit Projects 8,848 IPTF Audit Projects 1,720 Cybersecurity Audit 400 Enterprise Chief Inspector General Audits 2,312 Special Assignments 2,200
Total Planned 15,480